RocketFuel Blockchain, Inc.
201 Spear Street, Suite 1100
San Francisco, CA 94105
(424) 256-8560 ● (310) 388-0582 (fax)
Bennett J. Yankowitz
Chief Financial Officer
b.yankowitz@rocketfuelblockchain.com
October 27, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | RocketFuel Blockchain, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-260420 | ||
| REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, RocketFuel Blockchain, Inc. (the “Registrant”) hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-260420), as amended (the “Registration Statement”), so that it may become effective at 4:30 p.m. Eastern Time on Thursday, October 28, 2021 or as soon as practicable thereafter, or at such later time as the Registrant or its outside counsel, Katten Muchin Rosenman LLP, requests by telephone that such Registration Statement be declared effective.
We respectfully request that we be notified of such effectiveness by a telephone call to me at (424) 256-8560.
| Sincerely, | |
| RocketFuel Blockchain, Inc. | |
| /s/ Bennett J. Yankowitz | |
| Bennett J. Yankowitz | |
| Chief Financial Officer |